if there are many transaction values of the identical or similar goods, the dutiable value shall be assessed on the basis of the lowest transaction value.
如果有多个相同或类似货物的成交价格,应当以最低的成交价格为基础估定进口货物的完税价格。
dutiable value of the identical or similar goods determined according to article 10 of these measures.
按照本办法第十条的规定所确定的相同或类似货物的完税价格。
the dutiable value shall be rounded off to rmb fen.
完税价格采用四舍五入法计算至分。
with respect to those of which the sales price can't be determined after verification, the customs shall assess the dutiable value according to articles 7 to 11 of these measures.
对经审核销售价格不能确定的,海关应当按照本办法第七条至第十一条的规定估定完税价格。
dutiable value of the identical or similar goods determined according to article 9 of these measures;
按照本办法第九条的规定所确定的相同或类似货物的完税价格;
article 16 with respect to the goods that enter china temporarily upon the approval of the customs, the dutiable value shall be assess according to articles 7 to 10 of these measures.
第十六条对于经海关批準的暂时进境的货物,应当按照本办法第七条至第十一条的规定估定完税价格。
article 20 with respect to the goods imported in the forms of barter, consignment, donation, present, etc. , the dutiable value shall be assessed according to articles 7 to 11 of these measures.